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个人所得税是国家税收制度中一项重要的税制,也是我国税收制度中一项重要的制度。近几年,随着我国经济的快速发展,为了适应我国经济的发展个人所得税税前费用扣除标准也在不断变化。但是,当前我国个人所得税税前费用扣除中还存在着一系列的问题,比如个人所得税税前扣除范围较为狭窄、标准不完善以及扣除标准存在国内外及其地区性的差异等问题,影响了我国经济的发展。本文以我国个人所得税税前扣除为研究对象,从我国个人所得税税前费用扣除的做法与我国个人所得税税前扣除中存在的问题两个方面进行详细论述。
Personal income tax is an important tax system in the state tax system and an important system in our tax system. In recent years, with the rapid economic development in China, the deduction standard of personal income tax before tax in order to adapt to the economic development of our country is also constantly changing. However, there are still a series of problems in the deduction of personal income tax in China. For example, the scope of personal income tax deduction is relatively narrow, the standards are not perfect, and there are some differences in the deduction of standards at home and abroad, which affects our country economic development. This article takes the deduction of personal income tax in our country as the research object and discusses in detail the deduction from the pre-tax deduction of personal income tax in our country and the problems existing in the deduction of personal income tax in our country.